1 Resumé This thesis deals with the topic of "Parties to contentious proceedings". The parties involved in the dispute represent the cornerstone of any civil proceedings. Without the parties, there would be no civil procedure at all. The parties, the courts and other subjects make up the basic elements of the civil proceedings. Which is also the reason why the definition of the parties have the significant impact on the entire civil procedure. The civil procedure can be defined as a body of law that sets out the procedure rules for courts, disputing parties and other subjects, while defence to breached or threatened subjective rights and lawful interests is provided. The thesis offers a scope into the historical consequences of the concept of parties to present form along with the development of civil procedure with its changes. Besides that there is description of subjects who are involved in the civil procedure. For better differentiating a proceedings of proceedings there are listed other types of civil proceedings. Especially the contentious and non-contentious proceedings. The introductory chapters for the parties address the issue of who can become a party to the proceedings and what the conditions are. The conditions include, in particular, the capacity to possess rights and duties and the capacity...

This thesis deals with main principals of tax administration and tax law, their compliance or violating in particular situations. Presenting of their content and real meaning is provided by description and explanation of their (wrong) application under various circumstances. The Supreme Administrative Court´s case laws and jurisprudence of the Constitutional Court are significant sources of information in this part. Along with accompanying effects arising from violating the principles this thesis continues with analysis of Working pensioners affair, especially the case n. Pl. ÚS 31/13. Here the provision of § 35ba art. 1 l. a) Income Tax Act has been contested according to which the tax of a taxpayer, who is a recipient of an old-age pension benefits from statutory pension insurance scheme or similar abroad one at 1st January of the taxable period, shall not be reduced by the basic amount of 24 840 CZK. There are not omitted demographical, legal and economic aspects of the affair in this thesis as well as relevant regulatory development for the years 2000 to 2015. The thesis brings evaluation of compliance or violating of the principles of tax administration and tax law through the analysis of key elements in own review.

Philosophiae Doctor - PhD / Groundwater is an important of water resources and plays a significant role in the water supply in most parts of the world. It is also an important ecological environment factor, and its variations often affect natural balance of the ecosystem. China is one of the few countries in the world where Karst is intensively developed Karst water is heavily utilized as water supply source. Shanxi is such a province with largest Karst distribution in places in North China, where 19 large Karst springs and their catchment are identified to provide an important source of the water supply and ecosystem functioning in Shanxi

Tax revolts have existed since time immemorial and have been caused by many factors. The pay-now-argue-later principle, as used by South African Revenue Services is a provision in tax administration to compel a taxpayer to settle their tax debt despite their intention to challenge the assessment for instance in a tribunal. The interrelationship between a tax revolt and the pay-now-argue-later principle researches the history, development, and psychology of a tax revolt. It also looks at the pay-now-argue-later principle, the dynamics, its rationale, and constitutionality. Some of the questions considered are whether a challenge to the pay-now-argue-later principle amounts to a tax revolt and what is the impact of the pay-now-argue-later principle on the rights of a taxpayer, including the right to protest in section 17 of the Constitution. The study looks at whether South African Revenue Service can use the pay-now-argue-later principle in dealing with a tax revolt. There is dearth of legal literature and case law about a tax revolt in South Africa and the region while many studies exist on the pay-now-argue-later principle. This study endeavors to fill that gap. This is a desk-based research. In its conclusion, the research makes recommendations that could be adopted especially by the fiscus. / Mini Dissertation (LLM)--University of Pretoria, 2021. / Mercantile Law / LLM / Unrestricted

In this dissertation, we provide combinatorial methods to obtain the probabilistic mul-tivariate generating function that counts the occurrences of patterns in a text generated by a Markovian source. The generating function can then be expanded into the Taylor series in which the power of a term gives the size of a text and the coeÿcient provides the proba-bilities of all possible pattern occurrences with the text size. The analysis is on the basis of the inclusion-exclusion principle to pattern counting (Goulden and Jackson, 1979 and 1983) and its application that Bassino et al. (2012) used for obtaining the generating function in the context of the Bernoulli text source. We followed the notations and concepts created by Bassino et al. in the discussion of distinguished patterns and non-reduced pattern sets, with modifications to the Markovian dependence. Our result is derived in the form of a linear matrix equation in which the number of linear equations depends on the size of the alphabet. In addition, we compute the moments of pattern occurrences and discuss the impact of a Markovian text to the moments comparing to the Bernoulli case. The methodology that we use involves the inclusion-exclusion principle, stochastic recurrences, and combinatorics on words including probabilistic multivariate generating functions and moment generating functions.<br>

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The principle of concentration in civil proceedings The principle of concentration, as one of the basic sectoral principles, manifests itself in civil proceedings in such a way that the proceedings themselves are made up of specific stages, in which it is always necessary to perform the acts for which the stage is intended. Procedural actions are thus concentrated. This means for the parties to the dispute that, at a particular stage of the proceedings, they must carry out all the procedural steps for which that stage is intended, under the result of preclusion. The purpose of this factual and evidentiary "stopstate" is to guarantee prompt and effective judicial protection of the subjective private rights of the party under § 6 o. s. ř. and to hear and decide the case without undue delay and respect constitutional right to a fair trial. In the current wording of the o. s. ř. we have a number of elements of concentration introduced by a major amendment and a comprehensive amendment to the Code of Civil Procedure. However, the way in which they were implemented by the legislator did not always lead to the perfection. The adjustment of the concentration is often inconsistent, rigid, creates inequalities between the plaintiff and the defendant and can, paradoxically, lead to delays in the proceedings. The aim...

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第20380号 / 工博第4317号 / 新制||工||1669(附属図書館) / 京都大学大学院工学研究科電子工学専攻 / (主査)教授 北野 正雄, 教授 山田 啓文, 教授 松尾 哲司 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

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